Determinan Profitabilitas Bank Umum Syariah Di Indonesia Dengan Tingkat Likuiditas Sebagai Variabel Intervening

This research aims to analyze the effect of capital adequacy ratio (CAR), financing risk (NPF), and operational efficiency (BOPO) on profitability (ROA) with liquidity level (FDR) as an intervening variable in Islamic commercial banks (ICB) in Indonesia in 2015 to 2019. The data used is secondary da...

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Main Authors: Sasabila Tisat Anisa, Saiful Anwar
Format: Article
Language:English
Published: LPPM Institut Syariah Negeri Junjungan (ISNJ) Bengkalis 2021-10-01
Series:Jurnal Perbankan Syariah
Subjects:
Online Access:https://ejournal.stiesyariahbengkalis.ac.id/index.php/jps/article/view/346
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author Sasabila Tisat Anisa
Saiful Anwar
author_facet Sasabila Tisat Anisa
Saiful Anwar
author_sort Sasabila Tisat Anisa
collection DOAJ
description This research aims to analyze the effect of capital adequacy ratio (CAR), financing risk (NPF), and operational efficiency (BOPO) on profitability (ROA) with liquidity level (FDR) as an intervening variable in Islamic commercial banks (ICB) in Indonesia in 2015 to 2019. The data used is secondary data in panel data, taken from the annual reports published by each ICB official website. Data analysis used multiple linear regression and path analysis. The results of this study found that CAR has a negative effect on ROA, NPF has a negative effect on ROA, BOPO has a negative effect on ROA, FDR has a positive effect on ROA, CAR has a negative effect on FDR, NPF has a negative effect on FDR, BOPO has a positive effect on FDR liquidity. At the same time, FDR cannot be an intervening variable in the relationship of CAR, NPF, BOPO to ROA. This research provides insight for ICB in maintaining the value of NPF and BOPO to increase the company's net profit.
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issn 2721-6241
2721-7094
language English
publishDate 2021-10-01
publisher LPPM Institut Syariah Negeri Junjungan (ISNJ) Bengkalis
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spelling doaj-art-fe27dd6dfd4d48d794b57cbc258a7bc12025-08-20T02:22:32ZengLPPM Institut Syariah Negeri Junjungan (ISNJ) BengkalisJurnal Perbankan Syariah2721-62412721-70942021-10-012213114910.46367/jps.v2i2.346346Determinan Profitabilitas Bank Umum Syariah Di Indonesia Dengan Tingkat Likuiditas Sebagai Variabel InterveningSasabila Tisat Anisa0Saiful Anwar1Institut Agama Islam Negeri (IAIN) Salatiga, IndonesiaInstitut Agama Islam Negeri (IAIN) Salatiga, IndonesiaThis research aims to analyze the effect of capital adequacy ratio (CAR), financing risk (NPF), and operational efficiency (BOPO) on profitability (ROA) with liquidity level (FDR) as an intervening variable in Islamic commercial banks (ICB) in Indonesia in 2015 to 2019. The data used is secondary data in panel data, taken from the annual reports published by each ICB official website. Data analysis used multiple linear regression and path analysis. The results of this study found that CAR has a negative effect on ROA, NPF has a negative effect on ROA, BOPO has a negative effect on ROA, FDR has a positive effect on ROA, CAR has a negative effect on FDR, NPF has a negative effect on FDR, BOPO has a positive effect on FDR liquidity. At the same time, FDR cannot be an intervening variable in the relationship of CAR, NPF, BOPO to ROA. This research provides insight for ICB in maintaining the value of NPF and BOPO to increase the company's net profit.https://ejournal.stiesyariahbengkalis.ac.id/index.php/jps/article/view/346roacarnpfbopofdr
spellingShingle Sasabila Tisat Anisa
Saiful Anwar
Determinan Profitabilitas Bank Umum Syariah Di Indonesia Dengan Tingkat Likuiditas Sebagai Variabel Intervening
Jurnal Perbankan Syariah
roa
car
npf
bopo
fdr
title Determinan Profitabilitas Bank Umum Syariah Di Indonesia Dengan Tingkat Likuiditas Sebagai Variabel Intervening
title_full Determinan Profitabilitas Bank Umum Syariah Di Indonesia Dengan Tingkat Likuiditas Sebagai Variabel Intervening
title_fullStr Determinan Profitabilitas Bank Umum Syariah Di Indonesia Dengan Tingkat Likuiditas Sebagai Variabel Intervening
title_full_unstemmed Determinan Profitabilitas Bank Umum Syariah Di Indonesia Dengan Tingkat Likuiditas Sebagai Variabel Intervening
title_short Determinan Profitabilitas Bank Umum Syariah Di Indonesia Dengan Tingkat Likuiditas Sebagai Variabel Intervening
title_sort determinan profitabilitas bank umum syariah di indonesia dengan tingkat likuiditas sebagai variabel intervening
topic roa
car
npf
bopo
fdr
url https://ejournal.stiesyariahbengkalis.ac.id/index.php/jps/article/view/346
work_keys_str_mv AT sasabilatisatanisa determinanprofitabilitasbankumumsyariahdiindonesiadengantingkatlikuiditassebagaivariabelintervening
AT saifulanwar determinanprofitabilitasbankumumsyariahdiindonesiadengantingkatlikuiditassebagaivariabelintervening